Publications

Filter
I am ...
  • A retail investor
    OFF
  • An industrial
    OFF
    • Aluminum
    • Ammonia
    • Other
    • Chlorine
    • Cement
    • Steel
    • Paper-cardboard
    • Sugar
    • Ethylene
    • Glass
  • A financial institution
    OFF
Theme
  • Green savings
    OFF
  • Climate target setting
    OFF
  • Low-carbon industry
    OFF
  • Climate disclosure
    OFF
  • Climate stress-tests
    OFF
Tools
  • ACT
    OFF
  • PACTA
    OFF
  • Industrial transition plans
    OFF
  • INVEEST
    OFF
  • Climate disclosure platform
    OFF
  • Climate Commitment Observatory
    OFF
  • Climate Stress-tests
    OFF
  • Green labels
    OFF
  • Environmental preferences
    OFF
  • A financial institution Climate target setting
    Bank transition plans 26 April 2022

    As part of the LIFE Finance ClimAct project, the Institute for Climate Economics (I4CE) has published a note on the integration of bank transition plans within Pillar 2 Download file

  • An industrial Climate target setting Low-carbon industry
    Physical risks and adaptation to climate change in industry - Focus on TRANSPORT 22 February 2022

    Climate hazards have an impact on the transport industry. ADEME has published a memo that summarises their nature, the methodological tools for measuring their impact and the factors to be taken into consideration in order to best adapt to these changes. Download file

  • EU non-financial reporting: What are the draft requirements of the EFRAG climate standard? 8 February 2022

    ESG and sustainability disclosure and reporting requirements for listed and non-listed companies are rapidly taking shape. The CSRD proposal was released in April 2021 and will replace the Non-Financial Reporting Directive (NFRD). It is a transformative piece of legislation, targeting most large companies headquartered in Europe or listed on EU regulated markets and mandating standardised, audited corporate sustainability disclosures. The first batch of working papers related to European Sustainability Reporting Standards (ESRS) has been released the 18th of January 2022. Among other documents, the first ESRS on climate change is published, leveraging the TCFD recommendations, GRI standards and inspired by SBTi and ACT initiatives and referencing GHG protocols and ISO standards. EFRAG plans to deliver a full set of draft standards to the European Commission in 2022, which are expected to embrace the CSRD’s “double materiality” principle, covering both risks to and impacts of companies. Download file

  • Climate disclosure Climate disclosure platform
    The Climate Transparency Hub publishes Memo 3, summarising the alignment and contribution analysis of its 2020 Annual Report, a study on the state of climate reporting practices, information and data. 3 January 2022

    The CTH has analysed the characterised reports of the 28 French institutions that took part in this voluntary participation in 2020 on their 2019 financial year. The study provides an exhaustive state of the art of their climate reporting and highlights the most advanced practices. This first study will serve as a reference to see how they are evolving. This memo, the last in a series of three summarising the main findings, focuses on the analysis of alignment and contributions and in particular - Greenhouse gas emissions associated with investments - Alignment assessment - Assessment of contributions Download file

  • An industrial Climate target setting
    Financial and extra-financial overview of corporate carbon reporting 18 December 2021

    This report presents an overview of the financial and non-financial reporting of a sample of French listed companies on climate issues. It focuses on three specific topics: the quantitative indicators used by companies to report on climate issues, the information communicated on carbon neutrality commitments for those that have made them, and finally, the accounting implications and climate-related information included in the financial statements. The report presents some good practices and highlights the efforts that are still needed to prepare for the strengthening of the regulatory framework. Download file

  • A financial institution Climate disclosure Climate disclosure platform
    The Climate Transparency Hub publishes Memo 1 summarising the climate governance and strategy of its 2020 annual report, a study on the state of climate reporting practices, information and data. 9 December 2021

    The CTH has analysed the characterised reports of the 28 French institutions that took part in this voluntary participation in 2020 on their 2019 financial year. The study provides an exhaustive state of the art of their climate reporting and highlights the most advanced practices. This first study will serve as a reference to see how they are evolving. This memo, the first of a series of three summarising the main findings, focuses on climate governance and strategy and in particular - Governance and management of climate issues - Commitment of issuers - Climate strategy Download file